{"id":"https://openalex.org/W1537469247","doi":"https://doi.org/10.1108/09513579510094679","title":"The negative effect of an accounting standard on employee welfare","display_name":"The negative effect of an accounting standard on employee welfare","publication_year":1995,"publication_date":"1995-08-01","ids":{"openalex":"https://openalex.org/W1537469247","doi":"https://doi.org/10.1108/09513579510094679","mag":"1537469247"},"language":"en","primary_location":{"id":"doi:10.1108/09513579510094679","doi":"https://doi.org/10.1108/09513579510094679","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579510094679","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047474071","display_name":"C. Richard Baker","orcid":"https://orcid.org/0000-0001-5336-958X","observed_orcids":["https://orcid.org/0000-0001-5336-958X"]},"institutions":[{"id":"https://openalex.org/I164389053","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80","country_code":"US","type":"education","lineage":["https://openalex.org/I164389053"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"C. Richard Baker","raw_affiliation_strings":["Graduate School of Business, Fordham University, New York, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate School of Business, Fordham University, New York, USA","institution_ids":["https://openalex.org/I164389053"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5037916600","display_name":"Rick Stephan Hayes","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I27825529","display_name":"California State University Los Angeles","ror":"https://ror.org/0294hxs80","country_code":"US","type":"education","lineage":["https://openalex.org/I27825529"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Rick Stephan Hayes","raw_affiliation_strings":["College of Business Administraion, California State University, Los Angeles, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business Administraion, California State University, Los Angeles, USA","institution_ids":["https://openalex.org/I27825529"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.6333,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.912122,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"8","issue":"3","first_page":"12","last_page":"33"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7627000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7627000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.23270000517368317,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/employee-welfare","display_name":"employee welfare","score":0.6819999814033508},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.4569999873638153},{"id":"https://openalex.org/keywords/health-insurance-premiums","display_name":"health insurance premiums","score":0.3869999945163727},{"id":"https://openalex.org/keywords/pensions","display_name":"pensions","score":0.3880000114440918},{"id":"https://openalex.org/keywords/older-workers","display_name":"older workers","score":0.5460000038146973},{"id":"https://openalex.org/keywords/mcdonnell-douglas","display_name":"McDonnell Douglas","score":0.7570000290870667}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7239068150520325},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6714236736297607},{"id":"https://openalex.org/C100243477","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Welfare","level":2,"score":0.6518690586090088},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6218472719192505},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.5776814818382263},{"id":"https://openalex.org/C2780899237","wikidata":"https://www.wikidata.org/wiki/Q156223","display_name":"Pension","level":2,"score":0.5059952139854431},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.47099703550338745},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.42276620864868164},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.4108073115348816},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.33524924516677856},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3058074414730072},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29865795373916626},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.1830376386642456},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/09513579510094679","doi":"https://doi.org/10.1108/09513579510094679","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579510094679","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:aaajpp:09513579510094679","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/09513579510094679/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/09513579510094679/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:aaaj00:09513579510094679","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/09513579510094679.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.9211000204086304,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":24,"referenced_works":["https://openalex.org/W1492155385","https://openalex.org/W1973114563","https://openalex.org/W1974918799","https://openalex.org/W1975675608","https://openalex.org/W1989926962","https://openalex.org/W1994088532","https://openalex.org/W2002157143","https://openalex.org/W2007870489","https://openalex.org/W2016311789","https://openalex.org/W2027560036","https://openalex.org/W2055360516","https://openalex.org/W2059958517","https://openalex.org/W2065684202","https://openalex.org/W2077738572","https://openalex.org/W2083520975","https://openalex.org/W2088327359","https://openalex.org/W2113771860","https://openalex.org/W2115892120","https://openalex.org/W2146637469","https://openalex.org/W2238388134","https://openalex.org/W2246669290","https://openalex.org/W2890905547","https://openalex.org/W4249826701","https://openalex.org/W7136424074"],"related_works":["https://openalex.org/W2467955873","https://openalex.org/W2411375643","https://openalex.org/W7220890422","https://openalex.org/W2172490979","https://openalex.org/W1508546672","https://openalex.org/W87792313","https://openalex.org/W7057452971","https://openalex.org/W7136270070","https://openalex.org/W2032189465","https://openalex.org/W2078722319"],"abstract_inverted_index":{"Investigates":[0],"the":[1,19,27,45,58,76,83,97,101,127,141],"negative":[2,85],"effect":[3,86],"on":[4,26,87,96],"employee":[5,114],"welfare":[6],"caused":[7,63],"by":[8,12,73],"economic":[9,98,108],"decisions":[10],"taken":[11,107],"corporate":[13],"managements":[14,105],"which":[15,33],"they":[16],"attribute":[17],"to":[18,68,70,122,158],"adoption":[20,59],"of":[21,29,43,60,100,126],"an":[22],"accounting":[23],"standard,":[24],"focusing":[25],"case":[28],"McDonnell":[30],"Douglas":[31],"Corporation,":[32],"ended":[34,147],"health\u2010care":[35],"benefits":[36],"for":[37],"non\u2010union":[38],"employees":[39,131],"as":[40],"a":[41],"result":[42],"adopting":[44],"Financial":[46],"Accounting":[47],"Standards":[48],"Board\u2032s":[49],"Statement":[50],"106":[51,62,90],"(FASB":[52],"106).":[53],"It":[54],"is":[55],"estimated":[56],"that":[57,110],"FASB":[61,89,123],"$148":[64],"billion":[65],"in":[66,75],"charges":[67],"earnings":[69],"be":[71],"recorded":[72],"companies":[74,135,146],"Standard":[77],"&":[78],"Poor\u2032s":[79],"500":[80],"Index.":[81],"Despite":[82],"large":[84],"earnings,":[88],"had":[91],"little":[92],"or":[93,164],"no":[94],"impact":[95],"condition":[99],"affected":[102,113],"firms.":[103],"Nevertheless,":[104],"have":[106,111,119],"actions":[109,118],"negatively":[112],"welfare,":[115],"and":[116,143,156],"these":[117],"been":[120],"attributed":[121],"106.":[124],"Some":[125,145],"hardest":[128],"hit":[129],"are":[130],"at":[132],"older":[133],"industrial":[134],"with":[136],"mature":[137],"workforces":[138],"hired":[139],"during":[140],"1950s":[142],"1960s.":[144],"retirement":[148,170],"health":[149,171],"plans":[150],"abruptly,":[151],"while":[152],"others":[153],"required":[154],"workers":[155],"retirees":[157],"pay":[159],"more":[160],"towards":[161],"insurance":[162],"premiums,":[163],"prevented":[165],"new":[166],"hires":[167],"from":[168],"receiving":[169],"coverage.":[172]},"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}